Investigating the role of CEO Chreactersics and Environmental Factors on Cloud Accounting Information System

Abstract

Introduction: Cloud Accounting Information Systems (AIS) show a crucial role in boosting business competitiveness by delivering fast, accurate, and reliable financial data to support informed decision-making. Despite government efforts to encourage adoption, the use of AIS among Jordanian businesses remains relatively limited, hindering its potential to enhance overall performance

Objectives: This paper discovers how CEO characteristics—specifically innovativeness, information systems (IS), and trust in technology—along with environmental factors like competitive pressure and government support, influence the adoption of AIS in Jordanian companies across various industries.

Methods: Data were gathered through a structured questionnaire using a seven-point Likert scale, targeting CEOs and business owners from small, medium, and large enterprises in Jordan. Out of the responses collected, 315 usable questionnaires were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Results: The findings reveal that CEO innovativeness, IS knowledge, trust in technology, as well as competitive pressure and government support, all have a significant positive impact on AIS adoption. Notably, this study is the first to investigate the role of CEO characteristics within the AIS context.

Conclusions: The results offer valuable theoretical and practical insights for managers and business leaders, highlighting the key drivers behind successful AIS implementation and its potential to improve a firm's competitiveness and overall performance.